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Do You Need to Issue a 1099 to a Foreign Contractor?
Generally no - collect Form W-8BEN instead, before the first payment.
Ahmad Yusuf · Founder & Managing Director, Remvix· July 11, 2026· 1 min read
Key takeaways
- 1099-NEC generally not required for foreign contractors working entirely outside the US.
- Collect Form W-8BEN before first payment instead.
- W-8BEN valid for 3 calendar years from signature.
Foreign contractors performing all work outside the US generally do not need a 1099-NEC (IRS guidance). Instead, collect Form W-8BEN before the first payment - it certifies foreign status and is valid for 3 calendar years.
For the full compliance walkthrough, see Paying International Contractors: The Complete Guide.